📚 Edexcel Year 13 Accounting Formula & Theorem Quick Reference Handbook | Edexcel Year 13 会计公式定理速查手册
This handbook compiles every essential formula, ratio, and theorem required for the Edexcel Year 13 Accounting exam. It is designed as a rapid revision tool, presenting calculation-based topics in a clear, bilingual format so that you can reinforce your understanding in both English and Chinese. Use it to sharpen your quantitative skills for financial reporting, management accounting, and investment decision-making.
本手册汇编了 Edexcel Year 13 会计考试涉及的每一项核心公式、比率和定理。它是一份快速复习工具，以清晰的双语形式呈现计算类主题，方便你同时巩固英文和中文的理解。利用它来提升你在财务报告、管理会计和投资决策中的量化分析能力。
1. Profitability Ratios | 盈利能力比率
Profitability ratios assess a company’s capacity to generate profit relative to sales, assets, or equity. They are essential for evaluating overall financial performance.
盈利能力比率衡量公司相对于销售收入、资产或股本创造利润的能力，是评价整体财务表现的关键。
Gross Profit Margin = (Gross Profit ÷ Revenue) × 100%
毛利率 = (毛利润 ÷ 收入) × 100%
Indicates how effectively a firm controls its direct production costs. A consistent or rising margin suggests strong cost management.
反映企业控制直接生产成本的有效程度。稳定或上升的毛利率表明成本管理良好。
Operating Profit Margin = (Operating Profit ÷ Revenue) × 100%
营业利润率 = (营业利润 ÷ 收入) × 100%
Shows the percentage of revenue left after covering both cost of sales and operating expenses. It reveals core business efficiency.
显示在覆盖销售成本和营业费用后收入剩余的百分比，揭示核心业务效率。
Net Profit Margin = (Net Profit ÷ Revenue) × 100%
净利率 = (净利润 ÷ 收入) × 100%
Measures the ultimate profit remaining for shareholders after all expenses. It reflects both operational and financial management performance.
衡量扣除所有费用后归属于股东的最终利润，反映运营和财务管理的综合绩效。
Return on Capital Employed (ROCE) = (Operating Profit ÷ Capital Employed) × 100%
已用资本回报率 = (营业利润 ÷ 已用资本) × 100%
Where Capital Employed = Total Assets − Current Liabilities (or Shareholders’ Equity + Non-current Liabilities). ROCE is the primary measure of return on all long-term funding.
其中已用资本 = 总资产 − 流动负债（或股东权益 + 非流动负债）。ROCE 是衡量所有长期资金来源回报率的主要指标。
2. Liquidity Ratios | 流动性比率
Liquidity ratios evaluate a firm’s ability to meet short-term obligations as they fall due. They focus on the balance between current assets and current liabilities.
流动性比率评估企业偿付到期短期债务的能力，重点关注流动资产与流动负债之间的平衡。
Current Ratio = Current Assets ÷ Current Liabilities
流动比率 = 流动资产 ÷ 流动负债
A ratio above 1 indicates that current assets exceed current liabilities. A typical benchmark is around 1.5:1 to 2:1, but this varies by industry.
比率大于1表示流动资产超过流动负债，经验标准约为 1.5:1 至 2:1，但依行业而异。
Quick Ratio (Acid Test) = (Current Assets − Inventories) ÷ Current Liabilities
速动比率（酸性测试） = (流动资产 − 存货) ÷ 流动负债
Excludes inventory because it is the least liquid current asset. A ratio of 1:1 is generally considered safe.
剔除存货，因为它是流动性最差的流动资产。一般以 1:1 为安全标准。
3. Efficiency Ratios | 营运效率比率
Efficiency ratios show how well a company utilises its assets and manages working capital elements such as inventory, receivables, and payables.
效率比率展示企业如何有效利用其资产以及管理存货、应收账款和应付账款等营运资金要素。
Inventory Turnover = Cost of Sales ÷ Average Inventory
存货周转次数 = 销售成本 ÷ 平均存货
Measures how many times inventory is sold and replaced over a period. A higher turnover implies efficient inventory management.
衡量在一定期间内存货被售出和补充的次数，周转越快说明存货管理越高效。
Trade Receivables Days = (Trade Receivables ÷ Credit Sales) × 365
应收账款周转天数 = (应收账款 ÷ 赊销收入) × 365
Represents the average number of days it takes to collect payment from credit customers. Shorter collection periods improve cash flow.
表示收回应收账款的平均天数。较短的收账期有利于改善现金流。
Trade Payables Days = (Trade Payables ÷ Credit Purchases) × 365
应付账款周转天数 = (应付账款 ÷ 赊购额) × 365
Indicates how long a business takes to pay its suppliers. Balancing this with receivables days is crucial for liquidity management.
反映企业支付供应商货款的平均天数，与应收天数相互平衡对流动性管理至关重要。
Asset Turnover = Revenue ÷ Total Assets (or Net Assets)
资产周转率 = 收入 ÷ 总资产（或净资产）
Measures the sales generated for each unit of asset base. A higher ratio suggests more effective utilisation of assets.
衡量每单位资产所创造的销售额，比率越高说明资产利用越有效。
4. Investment Ratios | 投资比率
Investment ratios are particularly relevant for limited companies and help shareholders assess the return and performance of their equity investment.
投资比率对有限公司尤为重要，帮助股东评估其股权投资的回报和表现。
Earnings per Share (EPS) = (Net Profit − Preference Dividends) ÷ Weighted Average Number of Ordinary Shares
每股收益 = (净利润 − 优先股股利) ÷ 加权平均普通股股数
Indicates the profit attributable to each ordinary share. EPS growth is a key driver of share price performance.
表示归属于每一普通股的利润，每股收益的增长是推动股价表现的关键因素。
Price/Earnings (P/E) Ratio = Market Price per Share ÷ Earnings per Share
市盈率 = 每股市价 ÷ 每股收益
Shows how much investors are willing to pay for each unit of earnings. A high P/E may indicate growth expectations.
显示投资者愿意为每一单位盈利支付多少价格，高市盈率可能反映市场对增长的预期。
Dividend Yield = (Dividend per Share ÷ Market Price per Share) × 100%
股息率 = (每股股息 ÷ 每股市价) × 100%
Expresses the cash return to shareholders relative to the current share price. It is important for income-focused investors.
表达股东获得的现金回报相对于当前股价的比率，对注重收入的投资者十分重要。
Dividend Cover = Net Profit ÷ Total Ordinary Dividends
股息保障倍数 = 净利润 ÷ 普通股股息总额
Measures how many times the business can pay its current dividend out of its profits. A cover of 2 times or more is considered prudent.
衡量企业利润可以覆盖当前股息的倍数，一般认为2倍以上较为稳健。
5. Working Capital Cycle | 营运资金周期
The working capital cycle quantifies the time lag between paying for inventory and receiving cash from sales. It is a key cash management tool.
营运资金周期量化从支付存货款项到收回销售现金之间的时间差，是重要的现金管理工具。
Working Capital Cycle (days) = Inventory Days + Receivables Days − Payables Days
营运资金周期（天） = 存货周转天数 + 应收账款周转天数 − 应付账款周转天数
A shorter cycle reduces the need for external financing. Management aims to shorten inventory and receivable days while extending payable days without damaging supplier relationships.
较短的周期减少对外部融资的需求，管理层致力于缩短存货和应收天数，并适当延长应付天数而不损害供应商关系。
6. Break-even Analysis | 盈亏平衡分析
Cost-volume-profit (CVP) analysis explains how changes in activity levels affect profit. It relies on the distinction between fixed and variable costs.
成本量利分析解释业务量变动如何影响利润，其基础是区分固定成本与变动成本。
Contribution per Unit = Selling Price per Unit − Variable Cost per Unit
单位贡献毛利 = 单位售价 − 单位变动成本
Contribution is the amount each unit sold contributes towards covering fixed costs and then generating profit.
贡献毛利是每售出一单位产品用于弥补固定成本并创造利润的金额。
Break-even Point (units) = Total Fixed Costs ÷ Contribution per Unit
盈亏平衡点（数量） = 总固定成本 ÷ 单位贡献毛利
The level of sales at which total revenue equals total costs, resulting in zero profit or loss. It can also be expressed in sales value by multiplying by selling price.
销售收入等于总成本、利润为零的销售量水平，也可乘以售价转化为盈亏平衡销售额。
Margin of Safety = Budgeted Sales Units − Break-even Sales Units
安全边际 = 预算销售量 − 盈亏平衡销售量
Represents the amount by which sales can fall before the business incurs a loss. Often expressed as a percentage of budgeted sales.
表示在发生亏损之前销售量可以下降的幅度，通常以预算销售量的百分比表示。
Contribution/Sales Ratio (C/S Ratio) = (Total Contribution ÷ Sales Revenue) × 100%
贡献毛利率 = (总贡献毛利 ÷ 销售收入) × 100%
Useful when multiple products exist. The break-even sales value equals Fixed Costs divided by the C/S ratio.
当存在多种产品时非常有用的比率，盈亏平衡销售额等于固定成本除以贡献毛利率。
7. Absorption Costing Overhead Absorption Rate | 吸收成本法间接费用吸收率
Under absorption costing, all manufacturing overheads are absorbed into product costs using a predetermined overhead absorption rate (OAR).
在吸收成本法下，所有制造间接费用通过预先设定的间接费用吸收率分配至产品成本。
Overhead Absorption Rate (OAR) = Budgeted Overheads ÷ Budgeted Activity Level
间接费用吸收率 = 预算间接费用 ÷ 预算作业量
The activity level can be based on units, direct labour hours, or machine hours. The choice of base should reflect the driver of overhead costs.
作业量可基于数量、直接人工小时或机器小时，所选基础应反映间接费用的驱动因素。
Overhead Absorbed = OAR × Actual Activity Level
已吸收间接费用 = 吸收率 × 实际作业量
Any difference between actual overhead incurred and overhead absorbed results in over- or under-absorption.
实际间接费用与已吸收间接费用之间的差额导致多吸收或少吸收。
8. Standard Costing: Material Variances | 标准成本：材料差异
Material variances isolate the effect of price changes and usage efficiency on total cost. They help management control purchasing and production.
材料差异分离价格变动和用量效率对总成本的影响，帮助管理层控制
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